Form Pub Ks-1520 - Kansas Exemption Certificates Page 2
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49TABLE OF CONTENTS
USING EXEMPTION CERTIFICATES ..................... 14
RETAILER RESPONSIBILITIES ..............................
3
The Cardinal Rule
Completing the Certificate
What is an Exemption Certificate?
Penalties for Misuse
Accepting Exemption Certificates
Blanket Exemption Certificates
SAMPLE EXEMPT ENTITY CERTIFICATE ............ 16
Record Keeping
EXEMPTION CERTIFICATES
BUYING YOUR INVENTORY ..................................
4
Agricultural
18
(ST-28F) .................................................................
Resale Exemption Certificate Requirements
Aircraft
19
(ST-28L) ..........................................................................
Kansas Sales Tax Account Numbers
Consumed in Production
20
(ST-28C) ...................................
Items Purchased Must Be For Resale
Designated or Generic
22
(ST-28) .........................................
Sample Completed Resale Exemption Certificate
Direct Mail Sourcing
23
(ST-31) ................................................
Dry Cleaning & Laundry Retailer
24
(ST-28X) ..................
SALES TAX EXEMPTIONS ......................................
6
Ingredient or Component Part
25
(ST-28D) ........................
Exempt Buyers
Integrated Production Machinery & Equipment
26
Items Exempt from Sales Tax
(ST-201) ................................................................................
Uses that are Exempt
Interstate Common Carrier
28
(ST-28J) ...............................
The Utility Exemption
Multi-Jurisdiction
30
(ST-28M) ....................................................
Project Exemption Request Exempt Entities
32
SPECIAL SITUATIONS ............................................ 10
(PR-76) ................................................................................
Project Exemption Request (Economic
Contractors
Development Project
34
(PR-70b) ................................
Project Exemption Certificates
Project Completion Certification
40
(PR-77) ......................
Manufacturers and Processors
Railroad
41
(ST-28R) .......................................................................
Wholesalers
Resale
42
(ST-28A) ..........................................................................
Paying Tax on Personal Use of Inventory
Retailer/Contractor
43
(ST-28W) ...............................................
When in Doubt…
Streamlined Sales Tax
44
(PR-78SSTA) .................................
Tire Retailer
46
(ST-28T) ..............................................................
RELATED TOPICS ................................................... 12
U. S. Government
47
(ST-28G) ..................................................
Utility
48
Audit Issues
(ST-28B) ..............................................................................
Vehicle Lease or Rental
50
Local Sales Tax
(ST-28VL) ...................................
Out-of-State Sales
Veterinarian
51
(ST-28V) ...............................................................
Compensating Use Taxes
Warehouse Machinery & Equipment
52
(ST-203) ...........
If there is a conflict between the law and information found in this publication, the law remains the final authority. Under
no circumstances should the contents of this publication be used to set or sustain a technical legal position. A library of
current policy information is also available on the Kansas Department of Revenue (KDOR) web site at:
2
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